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All Journal Jurnal Keuangan dan Perbankan Owner : Riset dan Jurnal Akuntansi Journal of Islamic Accounting and Finance Research
Wijaya, Ibrahim Fatwa
Prodi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Sebelas Maret Jl. Ir. Sutami No.36A Kentingan, Surakarta, 57126, Indonesia.
Religion Economics, Econometrics & Finance

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THE OBJECTIVE OF ISLAMIC BANK: A CASE STUDY IN SURAKARTA REGION Ibrahim Fatwa Wijaya
Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (98.763 KB) | DOI: 10.26905/jkdp.v18i3.826

Abstract

The purposes of this research were for exploring the perception of the Islamic Banking stakeholders relatedwith the objective of Islamic Banking that operated in the dual banking system, Indonesia and for measuringthe gap between the perception and expectation of the stakeholders toward the objective of Islamic bank. Theprimary data was collected by questionnaires. The Respondents were limited only in the Surakarta region.They were customers, lecturers, students, employees, bank managers, regulators, and ulama (Moslem religiousteachers). Factor analysis was conducted for grouping or classifying the variables into the same group whichhad the same characters while Kruskall Wallis test was used for examining the different perception among thestakeholders. At last, paired sample t-test was used to measure the gap between perception and expectationamong the stakeholders. The findings of this study were first, stakeholders concluded that social objective ofIslamic was more important than the commercial one; second, there was a significant different perception on theIslamic Banking objective among the stakeholders; and third, there was a gap between the perception andexpectation of the stakeholders about Islamic Banking objectives.
Perkembangan dan Tren Penelitian Pengungkapan Anti-Korupsi: Sebuah Tinjauan Literatur Empiris Avia Tamara Shabirina; Ibrahim Fatwa Wijaya
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3461

Abstract

This study employs a Systematic Literature Review (SLR) using the PRISMA framework to examine the development of anti-corruption disclosure research. A total of 45 Scopus-indexed articles published between 2015 and 2026 were systematically analyzed. The findings indicate that anti-corruption disclosure not only serves as a transparency mechanism but also functions as a strategic instrument to strengthen corporate governance, mitigate fraud and corruption risks, and enhance stakeholder trust and corporate reputation. Three main themes emerge from the review: (1) the role of disclosure in reinforcing governance mechanisms and accountability, (2) its function in mitigating fraud and corruption through increased monitoring and control, and (3) its contribution to building legitimacy and stakeholder trust. However, the review also identifies several challenges, including the use of procedural disclosure measures that do not fully capture substantive practices, methodological weaknesses related to potential bias and causality issues, and sample heterogeneity that may affect the validity of findings. Overall, this study contributes by providing a comprehensive synthesis of the literature and offering implications for future research and corporate practices oriented toward integrity and sustainability.
Better behavioral control in sharia investment decision: a literature review Surendra Purusottama Rangga; Y Anni Aryani; Doddy Setiawan; Ibrahim Fatwa Wijaya; Setiyawan Gunardi
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25252

Abstract

Purpose - This study aims to identify factors that influence investment decisions. Furthermore, the researcher wants to show how sharia-compliant investment decisions act more rationally than conventional investment decisions. Method - This study employs the "charting the field" method by categorizing articles based on research themes and utilizing the VOSviewer application to analyze variable occurrences. The researchers used databases from Scopus.com and sinta.kemendikbud.go.id, covering publications from 2017 to 2024. Result - Investment decisions in the non-sharia sector are often influenced by excessive overconfidence and behavioral biases, which may lead to losses for investors. In contrast, sharia-compliant investment decisions tend to rely on more certain factors, emphasizing rationality based on financial literacy, behavioral control, and religiosity. Implication - This study highlights that investment decisions are primarily influenced by factors such as high confidence levels, uncertainty, herding bias, behavioral bias, and heuristic bias. Meanwhile, investors in the sharia sector tend to be more cautious and have better behavioral control, making the decision-making factors in sharia-compliant investments more applicable in practice. Originality - This study is relatively rare in both global and Indonesian contexts, providing insights into how sharia-compliant investments can serve as a viable option for investment decision-making.
Co-Authors Avia Tamara Shabirina Doddy Setiawan Setiyawan Gunardi Surendra Purusottama Rangga Y Anni Aryani